On November 16, 2012, the Internal Revenue Service released Announcement 2012-44, which relaxes certain procedural requirements for plan loans and hardship withdrawals to participants affected by Hurricane Sandy.
http://www.jdsupra.com/legalnews/irs-and-dol-provide-relief-for-plan-part-67370/
http://www.jdsupra.com/legalnews/irs-and-dol-provide-relief-for-plan-part-67370/
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